Taxes, Duties and Fees (GST/HST) Regulations

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing certain taxes, duties and fees.

(i.1) Chapter 760 of the City of Toronto Municipal Code, made under Part X of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A, if the tax, duty or fee would have applied to that transfer under that chapter as it read on February 1, 2008,

(xvii) the City of St. John’s Municipal Taxation Act, S.N.L. 2006, c. C-17.1;

(b) a tax imposed by the legislature of a province, under an Act referred to in the definition general sales tax rate in subsection 2(1), in respect of an item of property or a service if

(i) the tax is calculated as a percentage of the value or price of the property or service,

(ii) the tax is payable by the recipient of a supply of the property or service,

(iii) the tax is not included in the value or price of the property or service for purposes of calculating any other tax under that Act in respect of that property or service, and

(iv) the total of the rates of all taxes that are imposed under that Act in respect of the property or service and calculated as a percentage of the value or price of the property or service does not exceed the specified tax rate of the province; and

(c) a tax in respect of a service or an item of property imposed by or under any of the following:

(8) Subsection 3(3) is deemed to have come into force on June 20, 1991.

(9) Subsection 3(4), to the extent that it repeals subparagraph 3(a)(iv) of the Regulations, is deemed to have come into force on August 1, 1995.

(10) Subsection 3(4), to the extent that it repeals subparagraphs 3(a)(v) to (viii) of the Regulations, and subsection 3(6) are deemed to have come into force on August 12, 1992 except that, before April 1996, subparagraph 3(a)(ix.1) of the Regulations, as enacted by subsection 3(6), shall be read as follows:

(ix.1) Part IX of the Halifax County Charter Halifax County Charter, S.N.S. 1992, c. 63,

(11) Subsections 3(5) and (7) are deemed to have come into force on December 3, 1998.

(12) Subparagraph 3(a)(xii) of the Regulations, as enacted by subsection 3(8), is deemed to have come into force on August 1, 1992.

(13) Subsections 3(10), 3(14), to the extent that it repeals subparagraph 3(c)(iii) of the Regulations, and 3(20) are deemed to have come into force on December 31, 1990.

(14) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(i) of the Regulations, applies in respect of any admission to a place of amusement the consideration for which is paid after June 30, 1992.

(15) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(ii) of the Regulations, applies in respect of any advertisement broadcast after June 30, 1992.

(16) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(iv) of the Regulations, applies in respect of any telecommunication sent or received after June 30, 1992 and in respect of rents attributable to a period after that day.

(17) Subsection 3(16) applies in respect of personal property purchased after March 1999.

(18) Subparagraph 3(c)(ix.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on December 10, 1997.

(19) Subparagraph 3(c)(x.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on April 1, 1991.]